Business Combinations under Common Control Completed Concluded Ioana Kiss Menu: Project phase Description Documents Meeting documents Meetings Projects news Research phase 22/01/2014 BCUCC_DP.pdf Proactive paper 17/04/2012 CL 1 - ANC.pdf Comment Letter Received 02/05/2012 CL 10 - ACCA.pdf Comment Letter Received 02/05/2012 CL 11 - The Chartered Institute of Public Finance and Accountancy.pdf Comment Letter Received 02/05/2012 CL 12 - ICAEW.pdf Comment Letter Received 02/05/2012 CL 13 - Commissione Per I Principi Contabili Nazionali Ed Internazionali.pdf Comment Letter Received 02/05/2012 CL 14 - PwC.pdf Comment Letter Received 02/05/2012 CL 15 - BDO.pdf Comment Letter Received 02/05/2012 CL 16 - The Institute for the Accountancy Profession in Sweden.pdf Comment Letter Received 02/05/2012 CL 17 - Norwegian Accounting Standards Board.pdf Comment Letter Received 02/05/2012 CL 18 - UK ASB.pdf Comment Letter Received 08/05/2012 CL 19 - Korean Accounting Standards Board (Staff comments).pdf Comment Letter Received 23/04/2012 CL 2 - Abfall Services AG.pdf Comment Letter Received 08/05/2012 CL 20 - CNC.pdf Comment Letter Received 08/05/2012 CL 21 - Danske Revisorer - FSR.pdf Comment Letter Received 14/05/2012 CL 22 - DASB.pdf Comment Letter Received 29/05/2012 CL 24 - Mazars.pdf Comment Letter Received 29/05/2012 CL 25 - Luxottica.pdf Comment Letter Received 08/06/2012 CL 26 - Canadian Accounting Standards Board (Staff Comments).pdf Comment Letter Received 11/06/2012 CL 27 - EY.pdf Comment Letter Received 20/06/2012 CL 28 - Polish Accounting Standards Committee.pdf Comment Letter Received 24/04/2012 CL 3 - AASB (Staff comments).pdf Comment Letter Received 24/04/2012 CL 4 - Grant Thornton.pdf Comment Letter Received 25/04/2012 CL 5 - Belgian Accounting Standards Board.pdf Comment Letter Received 26/04/2012 CL 6 - ESMA.pdf Comment Letter Received 08/05/2012 CL 7 - South African Institute of Chartered Accountants.pdf Comment Letter Received 29/04/2012 CL 8 - AFRAC.pdf Comment Letter Received 02/05/2012 CL 9 - Deloitte .pdf Comment Letter Received 24/05/2012 CL23 - KPMG .pdf Comment Letter Received 30/03/2016 Consolidated_Feedback_statement_European_Outreach_BCUCC_2012.pdf Feedback statement – outreach event 20/12/2012 Feedback Statement on the DP 'Accounting for Business Combinations under Common Control'.pdf Feedback statement - comments received 30/03/2016 Feedback_statement_Outreach_event_Amsterdam_17042012.pdf Feedback statement – outreach event 30/03/2016 Feedback_statement_Outreach_event_London_16042012.pdf Feedback statement – outreach event 30/03/2016 Feedback_statement_Outreach_event_Milan_15032012_Final.pdf Feedback statement – outreach event 30/03/2016 Feedback_statement_Outreach_event_Vienna_18042012_Final.pdf Feedback statement – outreach event 30/03/2016 Feedback_statement_Outreach_event_Warsaw_Final.pdf Feedback statement – outreach event Discussion paper consultation 23/06/2021 CL 01 - DASC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 14/07/2021 CL 02 - DASB - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 21/07/2021 CL 03 - ESMA - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 26/07/2021 CL 04 - ESBG - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 29/07/2021 CL 05 - ICAC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 30/07/2021 CL 06 - CNC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 02/08/2021 CL 07 - OIC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 04/08/2021 CL 08 - ANC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 02/09/2021 CL09 - BUSINESSEUROPE - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 02/09/2021 CL10 - ASCG - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 02/09/2021 CL11 - EFFAS - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 03/09/2021 CL12 - PASC - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 10/09/2021 CL13 - SFRB - EFRAG DCL BCUCC 2021.pdf Comment Letter Received 08/10/2021 EFRAG Comment Letter on BCUCC.pdf Comment Letter 09/02/2021 EFRAG Draft Comment Letter on BCUCC.pdf Draft comment letter 29/04/2021 EFRAG Secretariat Briefing - Business Transfers under Common Control.pdf Other EFRAG Secretariat Paper
02/05/2012 CL 11 - The Chartered Institute of Public Finance and Accountancy.pdf Comment Letter Received
02/05/2012 CL 13 - Commissione Per I Principi Contabili Nazionali Ed Internazionali.pdf Comment Letter Received
02/05/2012 CL 16 - The Institute for the Accountancy Profession in Sweden.pdf Comment Letter Received
30/03/2016 Consolidated_Feedback_statement_European_Outreach_BCUCC_2012.pdf Feedback statement – outreach event
20/12/2012 Feedback Statement on the DP 'Accounting for Business Combinations under Common Control'.pdf Feedback statement - comments received
30/03/2016 Feedback_statement_Outreach_event_Amsterdam_17042012.pdf Feedback statement – outreach event
30/03/2016 Feedback_statement_Outreach_event_Milan_15032012_Final.pdf Feedback statement – outreach event
30/03/2016 Feedback_statement_Outreach_event_Vienna_18042012_Final.pdf Feedback statement – outreach event
29/04/2021 EFRAG Secretariat Briefing - Business Transfers under Common Control.pdf Other EFRAG Secretariat Paper
